This project served to test the National Food Donation Tax Incentive (NFDTI) across the food waste ecosystem to substantiate its ability to drive impactful change in the food relief sector, and deliver support to the Australian environment, population and economy.

This paper explores the history of the Fringe Benefits Tax concession and how it has evolved since its introduction.

Australian taxpayers display reference-dependent preferences when filing their tax returns - they bunch at positive and salient thresholds. In this paper, the authors develop a model of taxpayer behaviour to show that bunching heterogeneity reflects both differences in preferences and the rate at which the marginal cost of reducing one's tax liability increases.

Full and secure employment should be the top macroeconomic goal of the Albanese Government, according to the ACTU in this paper released ahead of the Jobs Summit in early September.

The COVID-19 pandemic has seen a sudden and steep increase in Australia’s public debt, as in most other countries. This paper investigates and assesses ways in which Australia can bring its debt down to fiscally sustainable levels through the tax and transfer system.